Company registration number: 09551775
Annual report and unaudited financial statements
for the year ended 30 April 2026
for
Sapphire Productions Ltd
Pages for filing with the Registrar
Company registration number: 09551775
Sapphire Productions Ltd
Balance sheet
as at 30 April 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 26,036 5,545
26,036 5,545
Current assets
Debtors 5 4,576 6,541
Investments 26,193 -
Cash at bank and in hand 17,604 38,085
48,373 44,626
Creditors: amounts falling due within one
year 		6 (32,336) (32,445)
Net current assets 16,037 12,181
Total assets less current liabilities 42,073 17,726
Creditors: Amounts falling due after more
than one year 		7 (35,400) (7,052)
NET ASSETS 6,673 10,674
Capital and reserves
Called up share capital 3 3
Profit and loss account 6,670 10,671
TOTAL EQUITY 6,673 10,674
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 09551775
Sapphire Productions Ltd
Balance sheet - continued
as at 30 April 2026
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 5 June 2026 and signed on its behalf by:
Miss S Upshall, Director Mr N Upshall, Director
5 June 2026 5 June 2026
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Sapphire Productions Ltd
Notes to the financial statements
for the year ended 30 April 2026
1 Company information
Sapphire Productions Ltd is a private company registered in England and Wales. Its registered number is 09551775. The company is limited by shares. Its registered office is Sapphire Productions Ltd, Steyne Farm, Alton, Hampshire, GU34 4NU.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant & Machinery - 25% reducing balance
Motor vehicles - 25% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
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Sapphire Productions Ltd
Notes to the financial statements - continued
for the year ended 30 April 2026
2 Accounting policies - continued
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
3 Average number of employees
During the year the average number of employees was 3 (2025 - 3).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 May 2025 23,458
Additions 28,746
At 30 April 2026 52,204
Depreciation
At 1 May 2025 17,913
Charge for year 8,255
At 30 April 2026 26,168
Net book value
At 30 April 2026 26,036
At 30 April 2025 5,545
5 Debtors
2026 2025
£ £
Trade debtors 278 2,841
Taxation 4,298 -
Other debtors - 3,700
4,576 6,541
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Sapphire Productions Ltd
Notes to the financial statements - continued
for the year ended 30 April 2026
6 Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors 435 (2)
Other creditors 3,994 (79)
Taxation 11,440 2,251
VAT payable - 1,194
Social security and other tax - 546
Accruals and deferred income 16,467 28,535
32,336 32,445
7 Creditors: amounts falling due after more than one year
2026 2025
£ £
Bank loans 6,011 7,052
Hire purchase and finance leases 29,389 -
35,400 7,052
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